If the IRS says you owe more taxes after an audit or CP2000 review — and you missed the chance to fight back — all hope isn’t lost.

The Audit Reconsideration process gives Oklahoma taxpayers a second chance to dispute the IRS’s findings after a final assessment has already been made.

At Summit Tax Relief, we help clients correct audit errors, recalculate inaccurate liabilities, and stop IRS enforcement based on invalid tax assessments.

What Is IRS Audit Reconsideration?

Audit Reconsideration is a formal request to the IRS to reopen a previously closed audit or review, typically because:

• You never received the audit notices
• You didn’t respond in time
• You now have new documentation
• The IRS made errors in calculation or procedure

It applies whether the assessment came from:

• A full audit
• A CP2000 mismatch
• An IRS-prepared Substitute for Return (SFR)
• Any IRS review that resulted in Form 4549 or a Notice of Deficiency

When Does Audit Reconsideration Apply?

You may be eligible if:

• You disagree with a tax increase that has already been assessed
• You did not file an appeal during the original audit
• You have new evidence (e.g., receipts, corrected 1099s, etc.)
• The IRS filed a return for you (SFR) and you now want to file a proper one
• Your tax debt is still unpaid

If the balance is already paid, Audit Reconsideration may not apply — you'd need to request a refund or file a formal claim.

When You Can’t Use Audit Reconsideration

• You already filed a formal appeal and it was denied
• You’ve paid the full balance and the time to request a refund has passed
• The IRS has already reviewed and denied a prior reconsideration request for the same issue

What’s Included in the Reconsideration Package?

At Summit Tax Relief, we prepare a complete IRS Audit Reconsideration request, which includes:

• Cover letter explaining your position and timeline
• Corrected tax return (if applicable)
• Supporting documentation (W-2s, 1099s, receipts, P&L, etc.)
• IRS transcripts for the year in question
• Form 12661 (Disagreement Explanation), if needed
• Power of Attorney (Form 2848) so we communicate with the IRS directly

Oklahoma Case Example

Client: Enid-based self-employed bookkeeper

• Owed $23,000 after CP2000 and IRS Form 4549
• IRS denied expenses due to missing receipts
• We submitted a reconstructed P&L and audit reconsideration package
• IRS removed $9,200 in disallowed income and reversed all penalties
• Client now on track with IRS compliance — no lien or garnishment issued

Why Audit Reconsideration Works

Many taxpayers are assessed balances based on:

• Missing documents
• Incorrect 1099s or income categorization
• IRS substitute returns filed on their behalf

If we can prove the IRS’s numbers are wrong, they’ll often adjust the balance — even after assessment.

But the burden is on you to provide documentation and request reconsideration in the correct format.

Why Work With Summit Tax Relief?

• Based in Oklahoma — we handle local and national IRS audit cases
• CPA-led — we know how to build and present credible documentation
• We stop IRS collection while reconsideration is under review
• Flat-fee pricing — no hourly charges or billing surprises
• We resolve not just the audit — but the long-term tax problem

Related Blog Posts (Internal Links)

• IRS CP2000 Notice in Oklahoma – What It Means and How to Respond
• IRS Form 4549 – How to Respond to Audit Findings
• Offer in Compromise – Who Qualifies in Oklahoma

Get Help Now

Disagree with your IRS audit results? You may still have time to fix it — even if it’s been assessed.

Call Summit Tax Relief at (833) 477-4911
Schedule Your Free Strategy Call

FAQ

Q: Can I use Audit Reconsideration if I already owe the balance?
A: Yes — in fact, that’s when it’s most often used. We request it before the IRS enforces collection.

Q: Will this stop IRS collection while they review it?
A: Yes, in many cases. We can often pause garnishments or levies while reconsideration is under review.

Q: Can I submit a new return as part of the reconsideration?
A: Yes. That’s often required, especially if the original was an SFR or audit-adjusted return.

Q: How long does it take?
A: Typically 8–16 weeks, depending on case complexity and IRS backlog.

📣 About the Author

Marc Boulanger, CPA is the founder of Summit Tax Relief LLC, a boutique tax resolution firm based in Oklahoma City, OK and trusted by high-income individuals and business owners across Oklahoma.

He is the author of Oklahoma Taxpayers' Guide: Taking A Stand Against the IRS: A Step-by-Step Plan for Dealing With Tax Collectors and Unfiled Returns Without Going Broke, available now on Amazon. The book offers a step-by-step plan for resolving IRS tax debt without losing your business, your home, or your peace of mind.

With over a decade of experience resolving high-stakes IRS and State tax matters, Marc brings strategic insight to complex cases involving wage garnishments, bank levies, unfiled returns, and six-figure tax debts. He is known for helping clients reduce or eliminate tax liabilities through expertly negotiated settlements and compliance plans.

Marc is a Certified Public Accountant licensed in California and Oklahoma and holds the designation of Certified Tax Representation Consultant. He is a member of the American Society of Tax Problem Solvers (ASTPS) — the national organization founded by the educators and practitioners who have trained thousands of CPAs, EAs, and tax attorneys in IRS representation strategy.

Every case is handled with discretion, proven methodology, and direct CPA-led representation — not call center scripts.

📍 Learn more at www.summittaxrelief.com or call (833) 477-4911.